Part VI U.K. Miscellaneous

52 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F1 U.K.

Textual Amendments

F1 S. 52 repealed by Finance Act 1990 (c. 29), s. 132, Sch. 19 Pt. IV

53 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F2 U.K.

Textual Amendments

F2 S. 53 repealed by Income and Corporation Taxes Act 1970 (c. 10), s. 539(1), Sch. 16

54 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F3 U.K.

Textual Amendments

F3 S. 54 repealed by Customs and Excise Duties (General Reliefs) Act 1979 (c. 3), s. 19(2), Sch. 3 Pt. I

55 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F4 U.K.

Textual Amendments

F4 S. 55 repealed by Finance Act 1972 (c. 41), ss. 54(8), 134(7), Sch. 28 Pt. II

56 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F5 U.K.

Textual Amendments

F5 S. 56 repealed by Finance Act 1973 (c. 51), s. 59(7), Sch. 22 Pt. V

57 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F6 U.K.

Textual Amendments

F6 S. 57 repealed by Finance Act 1970 (c. 24), ss. 35(5), 36(8), Sch. 8 Pt. VI

58 Disclosure of information for statistical purposes by Board of Inland Revenue. U.K.

(1) For the purpose of any statistical survey conducted or to be conducted by the Department of Employment and Productivity [F7 the Department of Trade and Industry or the [F8 Statistics Board]], the Board of Inland Revenue may disclose to an authorised officer of that Department [F9 or Board]—

(a) the names and addresses of persons (in this section referred to as “employers”) required under [F10 PAYE regulations] to make deductions of tax from payments of, or on account of, [F11 earnings or amounts treated as earnings from an employment]; and

(b) information concerning the number of persons (in this section referred to as “ employees ”) in receipt of [F12 earnings or amounts treated as earnings ] paid by an employer.

[F13 (1A) In subsection (1) “ earnings or amounts treated as earnings ” means earnings or amounts treated as earnings which constitute employment income (see section 7(2)(a) or (b) of the Income Tax (Earnings and Pensions) Act 2003). ]

(2) For the purpose of any statistical survey relating to earnings conducted or to be conducted by the [F14 Statistics Board ] and Productivity, the Board of Inland Revenue may disclose to an authorised officer of [F15 the Statistics Board] the name and address of the employer of any person who is one of a number of employees selected (as a statistical sample) for the purpose of that survey.

(3) Subsections (1) and (2) above shall have effect notwithstanding any obligation as to secrecy imposed on the Board or any officer of the Board under the M1 Income Tax Management Act 1964 or otherwise.

F16 F17 (4) Subject to subsection (5) below, no information obtained by virtue of this section by an officer of the Department of Employment and Productivity [F18 or of the Department of Trade and Industry or of the [F19 Statistics Board]] may be disclosed except—

(a) to another officer of that Department [F20 or Board] for the purpose of the statistical survey concerned, or

(b) to another department (including a department of the Government of Northern Ireland) for the purpose of a statistical survey conducted or to be conducted by that department. [F21 or

(c) to an authorised officer of any body specified in the first column of the following Table for the purposes of functions of that body under any enactment specified in relation to it in the second column of the Table.]

[F21 Table

Body	Enactment
F22 . . .	F22 . . .
F22 . . .	F22 . . .
The Northern Ireland Training Authority.	The M2 Industrial Training (Northern Ireland) Order 1984.
A local planning authority within the meaning of [F16 Part 2 or 6 of the Planning and Compulsory Purchase Act 2004] and any board which exercises for any area the functions of such an authority.	[F17 Part 2 or 6 of the Planning and Compulsory Purchase Act 2004 ]
A planning authority as defined in [F23 section 1 of the Town and Country Planning (Scotland) Act 1997].	Part II of the M3 Town and Country Planning (Scotland) Act [F24 1997 ] .
[F25 The National Assembly for Wales].	The M4 Welsh Development Agency Act 1975.
[F26 The Scottish Development Agency][F26 Scottish Enterprise.]	[F26 The M5 Scottish Development Agency Act 1975. ] [F26 Part I of the M6 Enterprise and New Towns (Scotland) Act 1990. ]
F27 . . .	F27 . . .
[F28 The Highlands and Islands Development Board][F28 Highlands and Islands Enterprise.]	[F28 The M7 M8 Highlands and Islands Development (Scotland) Acts 1965 and 1968. ] [F28 Part I of the M9 Enterprise and New Towns (Scotland) Act 1990. ]
A development corporation within the meaning of the M10 New Towns Act 1981.	Section 4 of the M11 New Towns Act 1981.
A development corporation within the meaning of the M12 New Towns (Scotland) Act 1968.	Section 3 of the M13 New Towns (Scotland) Act 1968.
A new town commission within the meaning of the M14 New Towns Act (Northern Ireland) 1965.	Section 7 of the M15 New Towns Act (Northern Ireland) 1965. ]

(5) Subsection (4) above does not apply to the disclosure of any such information as is mentioned in subsection (1) or subsection (2) above—

(a) in the form of a summary so framed as not to enable particulars relating to an employer or employee to be ascertained from it, or

(b) in the case of such information as is mentioned in subsection (1) above, with the consent of the employer concerned and, in the case of such information as is mentioned in subsection (2) above, with the consent of the employee concerned.

(6) If any person who has obtained any information by virtue of any provision of this section discloses that information otherwise than in accordance with paragraph ( a ) [F29 paragraph (b) or paragraph (c) of subsection (4) above ] or subsection (5) above, he shall be liable on summary conviction to a fine not exceeding £400, or on conviction on indictment to imprisonment for a term not exceeding two years or to a fine or to both.

(7) References in this section to the Department of Employment and Productivity [F30 the Department of Trade and Industry or the [F31 Statistics Board]] include references to any department of the Government of Northern Ireland carrying out similar functions.

Textual Amendments

F7 Words substituted by S.I. 1989/992 , art. 6(4) , Sch. 2 para. 1(1)(a)

F8 Words in s. 58(1) substituted (1.4.2008) by Statistics and Registration Service Act 2007 (c. 18), s. 74(1), Sch. 2 para. 3(2)(a); S.I. 2008/839, art. 2

F9 Words in s. 58(1) substituted (1.4.2008) by Statistics and Registration Service Act 2007 (c. 18), s. 74(1), Sch. 2 para. 3(2)(b); S.I. 2008/839, art. 2

F10 Words in s. 58(1)(a) substituted (6.4.2003) by Income Tax (Earnings and Pensions) Act 2003 (c. 1) , s. 723 , Sch. 6 para. 122(2)(a) (with Sch. 7 )

F11 Words in s. 58(1)(a) substituted (6.4.2003) by Income Tax (Earnings and Pensions) Act 2003 (c. 1) , s. 723 , Sch. 6 para. 122(2)(b) (with Sch. 7 )

F12 Words in s. 58(1)(b) substituted (6.4.2003) by Income Tax (Earnings and Pensions) Act 2003 (c. 1) , s. 723 , Sch. 6 para. 122(3) (with Sch. 7 )

F13 S. 58(1A) inserted (6.4.2003) by Income Tax (Earnings and Pensions) Act 2003 (c. 1) , s. 723 , Sch. 6 para. 122(4) (with Sch. 7 )

F14 Words in s. 58(2) substituted (1.4.2008) by Statistics and Registration Service Act 2007 (c. 18), s. 74(1), Sch. 2 para. 3(3)(a); S.I. 2008/839, art. 2

F15 Words in s. 58(2) substituted (1.4.2008) by Statistics and Registration Service Act 2007 (c. 18), s. 74(1), Sch. 2 para. 3(3)(b); S.I. 2008/839, art. 2

F16 Words in s. 58(4) substituted (28.9.2004 for E. and 15.10.2005 for W.) by Planning and Compulsory Purchase Act 2004 (c. 5), Sch. 7 para. 2(a) (with s. 111); S.I. 2004/2202, art. 2(i); S.I. 2005/2847, art. 2(f)

F17 Words in s. 58(4) substituted (28.9.2004 for E. and 15.10.2005 for W.) by Planning and Compulsory Purchase Act 2004 (c. 5), Sch. 7 para. 2(b) (with s. 111); S.I. 2004/2202, art. 2(i); S.I. 2005/2847, art. 2(f)

F18 Words substituted by S.I. 1989/992 , art. 6(4) , Sch. 2 para. 1(1)(b)

F19 Words in s. 58(4) substituted (1.4.2008) by Statistics and Registration Service Act 2007 (c. 18), s. 74(1), Sch. 2 para. 3(4)(a); S.I. 2008/839, art. 2

F20 Words in s. 58(4) substituted (1.4.2008) by Statistics and Registration Service Act 2007 (c. 18), s. 74(1), Sch. 2 para. 3(4)(b); S.I. 2008/839, art. 2

F21 Words added by Finance (No. 2) Act 1987 (c. 51, SIF 63:1) , s. 69(1)(2)

F22 Entries in s. 58(4) repealed (1.4.1994 in relation to England and Scotland and 1.4.1995 for all other purposes) by 1993 c. 19 , s. 51 , Sch. 10 ; S.I. 1993/2503 , art. 2(3) , Sch. 3 .

F23 Words in s. 58(4)(c) substituted (27.5.1997) by 1997 c. 11 , ss. 4 , 6(2) , Sch. 2 para. 18(a)

F24 Words in s. 58(4)(c) substituted (27.5.1997) by 1997 c. 11 , ss. 4 , 6(2) , Sch. 2 para. 18(b)

F25 Words in s. 58(4) substituted (1.4.2006) by The Welsh Development Agency (Transfer of Functions to the National Assembly for Wales and Abolition) Order 2005 (S.I. 2005/3226), arts. 1(2), 7, Sch. 2 paras. 4 (with art. 3(1))

F26 Words “Scottish Enterprise." and “Part I of the Enterprise and New Towns (Scotland) Act 1990." substituted respectively (1.4.1991) (E.W.S.) for the words “The Scottish Development Agency." and “The Scottish Development Agency Act 1975." by Enterprise and New Towns (Scotland) Act 1990 (c. 35, SIF 64) , s. 38(1) , Sch. 4 para. 2(a)

F27 Entry in s. 58(4)(c) repealed (1.10.1998) by 1998 c. 38 , s. 152 , Sch. 18 Pt. IV (with ss. 137(1) , 139(2) , 143(2) ); S.I. 1998/2244 , art. 4

F28 Words “Highlands and Islands Enterprise." and “Part I of the Enterprise and New Towns (Scotland) Act 1990." substituted respectively (1.4.1991) (E.W.S.) for the words “The Highlands and Islands Development Board," and “The Highlands and Islands Development (Scotland) Acts 1965 and 1968." by Enterprise and New Towns (Scotland) Act 1990 (c. 35, SIF 64) , s. 38(1) , Sch. 4 para. 2(b)

F29 Words substituted by Finance (No. 2) Act 1987 (c. 51, SIF 63:1, 2) , s. 69(1)(3)

F30 Words substituted by S.I. 1989/992 , art. 6(4) , Sch. 2 para. 1(1)(c)

F31 Words in s. 58(7) substituted (1.4.2008) by Statistics and Registration Service Act 2007 (c. 18), s. 74(1), Sch. 2 para. 3(5); S.I. 2008/839, art. 2

Marginal Citations

M1 1964 c. 37 .

M2 S.I. 1984/1159 (N.I. 9)

M3 1972 c. 52 ( 123:2

M4 1975 c.70(64)

M5 1975 c. 69(64)

M6 1990 c. 35(64)

M7 1965 c. 46(64).

M8 1968 c. 51(64).

M9 1990 c. 35(64)

M10 1981 c. 64(123:3).

M11 1981 c. 64(123:3).

M12 1968 c. 16(123:4).

M13 1968 c. 16(123:4).

M14 1965 c.13 (N.I.) .

M15 1965 c.13 (N.I.) .

59 Disclosure of information by Commissioners of Customs and Excise. U.K.

If the Horserace Betting Levy Board so request at any time with respect to a specified person and a specified period, and the Commissioners of Customs and Excise are satisfied that the Board require the information for the purpose of determining whether or not that person falls to be assessed by the Board to pay in respect of that period such a contribution as is mentioned in section 24(1) of the M16 Betting, Gaming and Lotteries Act 1963 and that the Board will not use the information for any other purpose, the Commissioners may inform the Board whether that person has or has not made a payment to the Commissioners during or in respect of that period on account of the general betting duty.

Marginal Citations

M16 1963 c. 2.

F32 60 Amendments for purposes of tax consolidation. U.K.

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Textual Amendments

F32 S. 60 repealed (31.1.2013) by Statute Law (Repeals) Act 2013 (c. 2), s. 3(2), Sch. 1 Pt. 10 Group 1

61 Citation, interpretation, construction, extent and repeals. U.K.

(1) This Act may be cited as the Finance Act 1969.

(2) In this Act, except where the context otherwise requires, “the Board” means the Commissioners of Inland Revenue.

(3) In this Act–

(a) Part I (except sections 1(1) and (4) and (6)) shall be construed as one with [F33 the Customs and Excise Acts 1979];

(b) . . . F34

(c) . . . F35

(d) . . . F36

(e) . . . F37

(4) Any reference in this Act to any other enactment shall, except so far as the context otherwise requires, be construed as a reference to that enactment as amended or applied by or under any other enactment, including this Act.

(5) Except as otherwise expressly provided, such of the provisions of this Act as relate to matters in respect of which the Parliament of Northern Ireland has power to make laws shall not extend to Northern Ireland.

(6) The enactments mentioned in Schedule 21 to this Act (which include enactments which are spent or otherwise unnecessary) are hereby repealed to the extent mentioned in the third column of that Schedule, but subject to any provision in relation thereto made at the end of any Part of that Schedule.

Textual Amendments

F33 S. 61(3)(a): Words substituted by Customs and Excise Management Act 1979 (c. 2), Sch. 4 para. 12 Table Pt. I

F34 S. 61(3)(b) repealed by Finance Act 1972 (c. 41), s. 54(8), Sch. 28 Pt. II

F35 S. 61(3)(c) repealed by Income and Corporation Taxes Act 1970 (c. 10), s. 539(1), Sch. 16

F36 S. 61(3)(d) repealed by Finance Act 1975 (c. 7), ss. 50, 52(2)(3), 59, Sch. 13 Pt. I

F37 S. 61(3)(e) repealed by Capital Gains Tax Act 1979 (c. 14), ss. 157(1),158, Sch. 6 para. 10(2)(b), Sch. 8

Modifications etc. (not altering text)

C1 S. 61(5) amended by Northern Ireland Constitution Act 1973 (c. 36), s. 40

C2 S. 61(5) amended by Northern Ireland Constitution Act 1973 (c. 36), s. 40